The Construction and Verification of the Dynamic Repeated Game Model Based on Tax of “Net Goods”
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- 발행기관
- 보안공학연구지원센터(IJUNESST) 바로가기
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- 간행물
- International Journal of u- and e- Service, Science and Technology 바로가기
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- 통권
- Vol.7 No.4 (2014.08)바로가기
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- 페이지
- pp.125-138
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- 저자
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- 언어
- 영어(ENG)
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- URL
- https://www.earticle.net/Article/A231836
※ 원문제공기관과의 협약기간이 종료되어 열람이 제한될 수 있습니다.
원문정보
초록
- 영어
- With the E-commerce as representative, the new commercial civilization is calling for the civilization of tax, and that tax-paying is the cost of civilized society. At present, the marketing on-line is highly covert which has been the difficulty of tax collection. From the game perspective, the author analyzed and verified theoretically that the tax-payer may choose to conceal the revenue in the E-commerce and it exist “optimal probability of concealing incomes”. Though the tax authority checks and manages according to "optimal probability", some tax-payers still choose to evade a tax. It can clearly be seen in the “lacking of honest tax-paying” environment, we should constantly perfect current self-reporting system, make a further refined management, optimize tax services and necessary tax inspection as a supplement.
목차
Abstract
1. Introduction
2. E-commerce on Tax Collection and New Challenges
2.1. Non-store Operations Lead to Can’t Be timely and Accurate Tax Registration
2.2. The Direct Model Makes More Subtle Sources of Revenue
2.3. Transaction link dispersion makes tax jurisdiction conflict
2.4. Electronic Payment Makes the Capital Flow Monitoring Absence
2.5. Product Intangibility is Difficult to Determine the Specific Taxes
2.6. Information Technology Makes the Management and Service Levels Improved
2.7. Network Cross-border Transactions Complicate the Definition of Tax Jurisdiction
2.8. E-commerce Make Use of International Tax Avoidance Internet Easier
3. Game Analysis on Taxation of E-commerce
3.1. The Basic Assumptions
3.2. Model
4. The Basic Conclusions
References
키워드
E-commerce Gaming equilibrium Fined management Tax services Tax inspection저자
간행물 정보
발행기관
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- 발행기관명
- 보안공학연구지원센터(IJUNESST) [Science & Engineering Research Support Center, Republic of Korea(IJUNESST)]
- 설립연도
- 2006
- 분야
- 공학>컴퓨터학
- 소개
- 1. 보안공학에 대한 각종 조사 및 연구 2. 보안공학에 대한 응용기술 연구 및 발표 3. 보안공학에 관한 각종 학술 발표회 및 전시회 개최 4. 보안공학 기술의 상호 협조 및 정보교환 5. 보안공학에 관한 표준화 사업 및 규격의 제정 6. 보안공학에 관한 산학연 협동의 증진 7. 국제적 학술 교류 및 기술 협력 8. 보안공학에 관한 논문지 발간 9. 기타 본 회 목적 달성에 필요한 사업
간행물
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- 간행물명
- International Journal of u- and e- Service, Science and Technology
- 간기
- 격월간
- pISSN
- 2005-4246
- 수록기간
- 2008~2016
- 십진분류
- KDC 505 DDC 605
이 권호 내 다른 논문 / International Journal of u- and e- Service, Science and Technology Vol.7 No.4
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